23SS-0213: Surgent's How Not-for-Profits Account for Grants and Contracts Under ASU No. 2018-08 (Self-Study)
Valid for one year from purchase date
Self-study - On-Demand
1 CPE (1 technical) | 1 Yellow Book
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This course is designed to help you proceed and succeed in applying the requirements found in ASU No. 2018-08, Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made. Learn the thought process used in evaluating and recording contribution transactions.
Major subjects
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Evaluating whether transactions should be accounted for as contributions or as exchange transactions
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Determining whether a contribution is conditional or unconditional
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Become comfortable with the new barrier and right of return/right of release terminology
Learning objective(s)
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Understand the steps involved in applying ASU No. 2018-08
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Recognize how the new contribution guidance interacts with the old contribution guidance
Who should take this program?
Not-for-profit industry professionals and auditors
Fees
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$49.00
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